Person liable for service tax redefined to allocate recipient liability for specified services and preserve provider liability otherwise. The amendment broadens rule 2 definitions to include banking companies, financial institutions, non-banking financial companies, body corporate, goods carriage, insurance agent, legal service, life insurance business, renting of immovable property and supply of manpower, inserts a place of provision cross-reference to the Place of Provision of Services Rules 2012, and recasts the person liable for service tax to allocate recipient liability for specified services while preserving provider liability otherwise.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Person liable for service tax redefined to allocate recipient liability for specified services and preserve provider liability otherwise.
The amendment broadens rule 2 definitions to include banking companies, financial institutions, non-banking financial companies, body corporate, goods carriage, insurance agent, legal service, life insurance business, renting of immovable property and supply of manpower, inserts a place of provision cross-reference to the Place of Provision of Services Rules 2012, and recasts the person liable for service tax to allocate recipient liability for specified services while preserving provider liability otherwise.
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